After much anticipation, on March 6, 2024, the Securities and Exchange Commission (“SEC” or the “Commission”) released its Final Rule—The Enhancement and Standardization of Climate-Related Disclosures for Investors—mandating climate-related disclosures by public companies. The Final Rule comes almost two years after the SEC first released its proposed rule and follows the submission of over 24,000 comment letters on many of the proposed rule’s requirements.
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